SB89: SB89 Income Taxes; amount of a tax credit based on the federal tax credit for certain child and dependent care expenses; increase

Although this bill was originally filed as an income tax bill dealing with child and dependent care tax credits, the version described in this text is a House committee substitute that instead amends Georgia's alcoholic beverage laws (O.C.G.A. § 3-1-2). It revises the legal definition of a 'retail package liquor store,' which currently must get at least 75 percent of its annual sales from distilled spirits, malt beverages, and wine sold in unbroken packages. The substitute keeps that 75 percent sales requirement but adds new language allowing retail package liquor stores to also sell beverage products authorized under Chapter 23 of Title 2 of Georgia law, as long as the store holds all required retail licenses and follows all applicable age restriction rules. The law would take effect as soon as the Governor signs it, or automatically becomes law without a signature.

• Revises the definition of 'retail package liquor store' in Georgia's alcoholic beverage code (O.C.G.A. § 3-1-2) to add a new allowance for selling other regulated beverages.
• Permits retail package liquor stores to sell beverage products authorized under Chapter 23 of Title 2, in addition to their usual liquor, wine, and malt beverage sales.
• Requires that stores selling these additional beverages hold all applicable retail licenses and comply with all applicable age restrictions.
• Keeps the existing requirement that at least 75 percent of a store's annual gross sales come from distilled spirits, malt beverages, wine, and other age restricted beverages.
• Sets the effective date as the date the Governor signs the bill, or the date it becomes law without a signature if the Governor takes no action.
• Repeals any existing Georgia laws that conflict with this change.

Retail package liquor stores and their owners across Georgia, along with state and local alcohol licensing authorities that regulate them, are directly affected by this change to what these stores can legally sell.

If enacted, package liquor stores could add another category of regulated beverage products to their shelves without losing their status as a 'retail package liquor store' under state law, as long as they hold the right licenses and enforce age restrictions.

• Section 1 revises paragraph (19.1) of O.C.G.A. § 3-1-2, keeping the requirement that at least 75 percent of a store's sales come from distilled spirits, malt beverages, and wine sold in unbroken packages.
• Section 1 adds new language stating that nothing in the title prohibits a retail package liquor store from selling beverage products authorized under Chapter 23 of Title 2, subject to licensing and age restriction rules.
• Section 2 makes the Act effective immediately upon the Governor's approval or upon it becoming law without approval.
• Section 3 repeals any conflicting state laws.

1. 2026-03-18House Committee Favorably Reported By Substitute (House)
2. 2026-03-16House Withdrawn, Recommitted (House)
3. 2025-02-21House Second Readers (House)
4. 2025-02-20House First Readers (House)
5. 2025-02-19Senate Passed/Adopted (Senate)
6. 2025-02-19Senate Third Read (Senate)
7. 2025-02-19Senate Engrossed (Senate)
8. 2025-02-18Senate Read Second Time (Senate)

• Brian Strickland (R, SD-042)Primary sponsor
• Bo Hatchett (R, SD-050)
• Matt Brass (R, SD-006)
• Brandon Beach (R, SD-021)
• Michael Rhett (D, SD-033)
• Elena Parent (D, SD-044)
• Mike Hodges (R, SD-003)
• Ben Watson (R, SD-001)
• Drew Echols (R, SD-049)
• Larry Walker (R, SD-020)
• Bill Cowsert (R, SD-046)
• Alan Powell (R, HD-033)

1. PassedSenate voteFebruary 19, 2025

   31 yea, 21 nay (1 not voting, 3 absent)

   Motion To Engross: Sb 45, Sb 59, Sb 89, And Sr 56: Senate Vote #63

2. PassedSenate voteFebruary 19, 2025

   49 yea, 0 nay (1 not voting, 6 absent)

   Passage: Senate Vote #67

• alcohol regulation
• liquor store licensing
• retail sales law